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PeerBasis
Compensation Comparability Determination

Mums - The Kitty Hupman Weekday School

Executive Director / CEO

EIN 811127843
NC · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Laura Andrews, Executive Director / CEO ($41,223) against every comparable organization that fit the selection criteria — 307 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

Benchmarked executive: Laura Andrews — reported title “Director (non-voting member of Board)”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

307 organizations qualified on sector, size, and geography 307 within the band form the benchmarked peer set.

Distribution of comparable compensation

$250 total compensation of comparable organizations → $370,090 $41,223
$13,88210th
$31,55225th
$49,820Median
$62,56775th
$76,90590th
$41,223This org · 35th
p10$13,882
p25$31,552
p50$49,820
p75$62,567
p90$76,905
$41,223

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to NC cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Willow Blossom Learning Center Inc MA$360,434 Center Director $70,820 $60,004 2025
Usa Early Child Care Center Inc MI$361,251 Director $50,000 $51,422 2023
Tanque Verde Extended Care Program AZ$358,851 Ed $76,451 $69,323 2025
Barrio Station CA$358,745 Executive Di $97,920 $81,832 2024
Pooh's Corner Inc NY$358,188 Director $83,538 $75,214 2023
Calvary Childcare Center CA$358,065 Executive Director $68,188 $58,668 2023
Big Top Education Centerinc KS$363,432 Childcare Di $50,695 $53,004 2024
Threshold Montessori School TN$363,613 Executive Director $85,800 $87,284 2024
Sandite Child Development Center Inc OK$363,871 Director $59,486 $63,393 2024
Jazzyz Little Treasurez Childcare And Learning Ctr SC$364,491 President $78,000 $78,753 2024
Olin Day Care Inc IA$364,529 Executive Director $46,344 $47,844 2025
Sandys Day Care Inc AR$356,507 President $46,808 $52,425 2023
Little Bears Playhouse Inc AK$365,259 Executive Dir. $64,247 $61,202 2023
Little Precious Steps TX$355,931 Executive Dir. $60,428 $58,501 2024
Friends Of Potrero Hill Nursery CA$367,416 Director $106,558 $89,051 2024
Elkader Childcare And Learning Center IA$353,375 Executive Director $52,538 $57,318 2023
Lindale Child Care Program VA$368,650 Executive Director $67,532 $63,106 2024
Mba Foundation MS$352,245 President $25,759 $28,586 2023
Old School Of South Burlington Inc VT$352,174 Executive Director $65,976 $66,167 2023
Kids Club Kids SD$369,860 Executive Director $45,695 $50,249 2023
Children's Center Of New Paltz Inc NY$351,548 Director $35,899 $32,322 2023
Children's Castle Inc SD$369,953 President $21,240 $23,356 2023
Noah's Ark Day Care Center Of Port Jefferson NY$348,997 Executive Director $59,000 $50,267 2025
Tri-con Child Care Center Inc IL$373,563 Executive Director $80,846 $74,939 2025
Destiny Kidz Center WA$373,878 President $26,000 $23,194 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC cost of living and 2024 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to NC cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default35th
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted36th
All sources (D + E + F), adjusted34th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Laura Andrews) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 307 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,223 is reasonable (approximately the 35th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.